Södertörns högskolas Publications
Not a member yet
15008 research outputs found
Sort by
Unga vuxnas investeringar i en osäker ekonomi
No full textDenna studie undersöker hur höga räntor och stigande inflation under den ekonomiska nedgången 2022-2024 har påverkat investeringsbeslut och risktolerans bland unga vuxna på den svenska börsmarknaden. Genom en kvantitativ metod samlades data in via en enkätundersökning med 203 respondenter i åldern 18-30 år. Enkäten distribuerades genom investeringsinriktade Facebook-grupper. Det teoretiska ramverket utgår från beteendeekonomi, prospektteori och livscykelhypotesen för att analysera psykologiska, sociala och ekonomiska faktorer som formar investeringsbeteendet hos unga vuxna. Resultatet visar en tydlig förskjutning mot ökad riskaversion, där många av respondenterna har blivit mer försiktiga och minskat sina investeringar. Samtidigt uppgav en del att inflationen minskat deras disponibla inkomst, vilket utgjorde ett hinder för investeringar. Många respondenter föredrog även säkrare sparformer såsom sparkonton, i linje med prospektteorins betoning på förlustaversion under ekonomisk osäkerhet. Statistisk analys (Chi-två-test) bekräftade korrelationer mellan inflation, räntor och minskad risktagning. Trots detta planerade 36% av respondenterna att öka sina investeringar under det kommande året, vilket visar på att unga vuxna anpassar sig till marknadens villkor. Studien belyser också socioekonomiska skillnader, där individer med lägre inkomst uppvisade större riskaversion. Trots att icke-slumpmässigt urval begränsar generaliserbarheten, bidrar resultaten med insikter om hur unga investerare agerar i ekonomisk osäkerhet. This thesis investigates how high interest rates and rising inflation during the economic downturn of 2022-2024 have affected investment decisions and risk tolerance among young adults in the Swedish stock market. Using a quantitative method, data were collected through a survey of 203 respondents aged 18-30. The survey was distributed through investment-focused Facebook groups. The theoretical framwork is based on behavioral economics, prospect theory, and the lifecycle hypothesis to analyze the psychological, social, and economic factors shaping young adult's investment behavior. The results show a clear shift toward increased risk aversion, with many respondents becoming more cautious and reducing their investments. At the same time, some stated that inflation had reduced their disponible income, which posed a barrier to investing. Many respondents also preferred safer forms of saving, such as savings accounts, consistent with prospect theory's emphasis on loss aversion during periods of economic uncertainty. Statistical analysis (Chi-square-test) confirmed correlations between inflation, interest rates and reduced risk-taking. Despite this, 36% of respondents planned to increase their investments in the coming year, indicating that young adults are adapting to market conditions. The study also highlights socioeconomic disparities, with lower-income individuals exhibiting greater risk aversion. Although the non-random sampling limits the generalizablity of the results, the findings offer valuable insights into how young investors navigate economic uncertainty.
Mindre fastighetsföretags val att tillämpa K3-regelverk : En studie om varför mindre fastighetsföretag väljer att redovisa med K3-regelverk
No full textThis study aims to deepen understanding of why some certain smaller unlisted real estate companies, which by law have the option to choose a simpler and less resource-intensive accounting regulation, K2, instead choose to adopt the more complex and challenging regulation, K3. The study is based on a qualitative research approach and draws on semi-structured interviews with selected real estate companies, as well as a review of two companies' annual reports. The selection of companies was made based on the criteria for smaller companies as defined in the Swedish Annual Accounts Act. In order to identify which factors influence companies' accounting choices, seven potential key factors are examined. The factors in this study are divided into two categories, economic and institutional motives. It is based on previous research that emphasizes that accounting choices are not influenced solely by a single motive. The study's theoretical framework is based on two central theories: Positive Accounting Theory (PAT) and Institutional Theory (IT). The analysis identifies five factors that are particularly important for smaller real estate companies' choice to apply the K3 framework: true and fair view presentation, the possibility of component depreciation, growth ambitions, capitalization of expenses and users' information needs. The results indicate that the accounting choice of these companies is influenced by a combination of both institutional and economic motives.Denna studie syftar till att fördjupa förståelse kring varför vissa mindre fastighetsföretag, som enligt lag har möjligheten att välja en enklare och mindre omfattade redovisningsreglering, K2, istället väljer den mer komplexa och utmanande regleringen, K3. Studien bygger på en kvalitativ forskningsansats och baseras på semistrukturerade intervjuer med utvalda fastighetsföretag samt granskning av två företags årsredovisningar. Urvalet av företag har skett i enlighet med Årsredovisningslagens (ÅRL) kriterier för mindre företag. I syfte att identifiera vilka faktorer som påverkar företagens redovisningsval undersöks sju potentiella nyckelfaktorer. Faktorerna i denna studie delas in i två kategorier, ekonomiska respektive institutionella motiv. Den grundar sig på tidigare forskning som understryker att redovisningsval påverkas inte enbart av ett enskilt motiv. Studiens teoretiska referensram utgår ifrån två centrala teorier: Positive Accounting Theory och Institutional Theory. Analysen visar fem faktorer som har särskilt stor betydelse för mindre fastighetsföretags val att tillämpa K3-regelverket: rättvisande bild, möjligheten till komponentavskrivning, tillväxtambitioner, aktivering av låneutgifter och användarnas informationsbehov. Resultatet tyder på att redovisningsvalet hos dessa företag påverkas av en kombination av likväl institutionella som ekonomiska motiv.
The Female Body: Reproductive Vessels Serving the Nation : An Analytical Discussion of Environmental Pollution and the Swedish Government’s Preconception Dietary Advisories for Women
No full textThis master thesis investigates dietary advice regarding polluted seafood consumption aimed at women who potentially can become pregnant. The advisories are communicated by Livsmedelsverket, the Swedish Food Agency. This sort of advice is situated in the realm of preconception health with the intention of reducing risks and optimizing the health of imaginary fetuses. Using Carol Bacchi’s method ‘What’s the Problem Represented to be?’ this study challenges the representation of the ‘problems’ and questions the advisories as a rational response to environmental pollution. Drawing on theories about the risk society, biopolitics and feminist theories about reproduction, preconception health and the consumable body, this study confirms that women are portrayed as always potentially, or already pregnant in preconception health advice. The study also finds that these advisories operate through a gendered biopolitics which reproduces the expectation of women as solely responsible for the nation’s reproduction. While the problem with environmental pollutants is a collective failure in need of global action, the conclusion is that the Swedish state expects women to bear the burden and, to be the solution by mitigating risks and disciplining themselves to secure the health of future generations. By situating women in a discourse of anticipatory motherhood from their own conception, the advisories reproduce the notion of women’s bodies as mere reproductive vessels
Digital ojämlikhet i arbetsprocesser : En kvalitativ studie om nyttjande av digitalisering inom restaurangbranschens arbetsprocesser och arbetsaktiviteter
No full textThis study examines the factors contributing to digital inequalities within IT-dependent work systems, focusing on employees' experiences and perceptions regarding their ability to utilize digital resources in their work activities and the impact on organizational value creation. Through a qualitative research approach utilizing in-depth interviews with restaurant employees, this study explores the nuances of digital inequality across various job roles and organizational concepts. The findings reveal that digital inequality arises from several key factors, including disparities in job roles, diverse personal backgrounds of employees, and inadequate support systems. Specifically, the study highlights the gap in digitalization usage between customer-facing roles and those with limited customer interaction, as well as the challenges faced by employees with language barriers or limited prior digital exposure. Furthermore, the inadequacy of generic training programs in addressing individual needs exacerbates digital inequalities. While age was initially considered a potential factor, the study found that willingness to adapt and the provision of adequate time for learning mitigate age-related digital inequality. The research also underscores the influence of business concepts on digital tool utilization, demonstrating how IT-dependent work systems are tailored to fulfill specific value creation. This study contributes to a deeper understanding of digital inequality within contemporary workplaces, emphasizing the importance of tailored support and training systems to ensure equitable access to and utilization of digital resources, thereby enhancing organizational value creatio
Kryptovalutor som portföljkomplement : En kvantitativ analys av diversifiering och riskjusterad avkastning i en svensk investeringskontext
No full textKryptovalutor har under det senaste decenniet vuxit fram som en ny tillgångsklass med potential att bidra till portföljdiversifiering. Tidigare forskning har främst fokuserat på globala marknader, medan den svenska investeringskontexten är relativt outforskat område. Studien syftar till att undersöka om kryptovalutor som Bitcoin, Ethereum och XRP kan förbättra diversifieringsgrad och riskjusterad avkastning i en svensk portfölj bestående av OMXS30 och svenska 10-åriga statsobligationer. Med utgångspunkt i modern portföljvalsteori genomförs en kvantitativ analys av portföljer med olika vikter av kryptovalutor. Prestationsmåtten som används är avkastning, volatilitet, Sharpekvot och Sortinokvot under perioden 2015–2025. Teorigrunden utgörs av modern portföljvalsteori, kompletterat med Sharpekvoten och Sortinokvoten som mått på riskjusterad avkastning. Särskild vikt läggs vid Sortinokvotens fokus på nedsiderisk, vilket anses mer relevant för asymmetriskt fördelade tillgångar som kryptovalutor. Resultaten visar att kryptovalutor, trots hög volatilitet, kan bidra till förbättrad riskjusterad avkastning och diversifiering i svenska portföljer vid måttlig exponering. Studien rekommenderar dock en försiktig tillämpning med hänsyn till regulatorisk osäkerhet och tillgångarnas spekulativa natur.Cryptocurrencies have emerged over the past decade as a new asset class with the potential to contribute to portfolio diversification. Previous research has primarily focused on global markets, while the Swedish investment context remains relatively underexplored. This study aims to investigate whether cryptocurrencies such as Bitcoin, Ethereum, and XRP can enhance diversification and risk-adjusted returns in a Swedish portfolio consisting of the OMXS30 index and Swedish 10-year government bonds. Based on modern portfolio theory, a quantitative analysis is conducted on portfolios with varying weights of cryptocurrencies. Performance metrics used include return, volatility, Sharpe ratio, and Sortino ratio over the period 2015–2025. The theoretical foundation is modern portfolio theory, supplemented by the Sharpe ratio and Sortino ratio as measures of risk-adjusted return. Special emphasis is placed on the Sortino ratio’s focus on downside risk, which is considered more relevant for asymmetrically distributed assets such as cryptocurrencies. The results indicate that despite high volatility, cryptocurrencies can contribute to improved risk-adjusted returns and diversification in Swedish portfolios at moderate exposure levels. However, the study recommends cautious application due to regulatory uncertainty and the speculative nature of these assets
En tjur i en porslinsbutik : En autoetnografisk studie om autistiska transpersoners meningsskapande om trans, autism, och funktion i vardagen
No full textThe aim of this thesis is to understand autistic trans people's processes of meaning-making in relation to trans, autism, and (dis)ability in everyday life. I have, as part of an autoethnographic methodology, conducted co-constructive interviews where the study participants and I have engaged in joint sensemaking to create the material for this study. I have also used observations as a complementary method in order to contextualize the interviews. I have analyzed the material using queer phenomenology, affect theory, and chrononormativity, and I have used evocative writing as a method of analysis. I have found that (dis)ability is made meaningful through bodily and timely movements through (cis)gendered and ableist spaces, and that emotions can be understood to spread between our bodies and orientate us towards shared understandings of our positions and identities as transgender autistics
The relationship between capital structure and profitability : A quantitative study of Swedish micro-enterprises in the security industry during the period 2018-2023
No full textKapitalstruktur beskriver hur företag kombinerar eget kapital och skulder för att finansiera sin verksamhet. Tidigare finansieringsteorier har i stor utsträckning fokuserat på stora företag och små och medelstora företag (SME), men denna studie inriktar sig specifikt på mikroföretag inom säkerhetsbranschen. Studien utgår från pecking order-teorin för att undersöka vilka finansieringskällor som prioriteras, och huruvida det finns ett tydligt mönster i dessa val. Tidigare forskning inkluderas för att ge teoretisk förankring, tydliggöra kunskapsläget inom området samt identifiera eventuella forskningsluckor. Datainsamlingen har genomförts med en kvantitativ metod, och analysen har utförts i Excel med hjälp av statistiska metoder såsom deskriptiv statistik, korrelationstest, regressionsanalys och VIF-test. Syftet är att undersöka om det finns ett samband mellan företagens kapitalstruktur och deras lönsamhet, där lönsamhet mäts genom variablerna ROA och ROE. De analyserade variablerna har tolkats i relation till tidigare forskning, pecking order-teorin och de statistiska resultaten. Studien avslutas med en diskussion kring resultaten och de slutsatser som kan dras utifrån analysen. Capital structure refers to how firms combine equity and debt to finance their operations. While most traditional financing theories have primarily focused on large enterprises and small and medium-sized enterprises (SMEs), this study specifically targets micro-enterprises within the security industry. The analysis is based on the Pecking Order Theory, aiming to investigate which financing sources are prioritized and whether a discernible pattern exists in these choices. Previous research is included to provide theoretical grounding, clarify the existing knowledge base, and identify potential research gaps. Data collection was conducted using a quantitative method, and the analysis was carried out in Excel using statistical tools such as descriptive statistics, correlation tests, regression analysis, and the variance inflation factor (VIF) test. The study seeks to examine whether a relationship exists between the firms’ capital structure and their profitability, with profitability measured using the variables ROA and ROE. The examined variables are interpreted in relation to prior research, the Pecking Order Theory, and the statistical findings. The study concludes with a discussion of the results and the implications that can be drawn from the analysis.
Limited Face Mimic - Limited Understanding? : The Effect of Limited Forehead Mimic on Emotional Understanding
No full textTidigare forskning har visat att ansiktsmimik och facial feedback spelar en avgörande roll i emotionell förståelse och bidrar till social kognition. Syftet med denna studie var att undersöka om det finns ett samband mellan minskad rörelseförmåga och/eller känsel i pannmuskulaturen och individers förmåga till social kognition. Studien genomfördes som ett experiment med 32 deltagare över 18 år, varav 19 kvinnor (M=23.5), 12 män (M=26) och en som identifierade sig som annat. Deltagarnas pannmuskulatur manipulerades genom applicering av tejp i kombination med antingen bedövningssalva (Xylocain 5%) eller kontrollkräm. Resultatet visade att det inte fanns någon signifikant huvudeffekt för varken Xylocain 5% eller tejp på testresultaten, medan en signifikant huvudeffekt observerades för tejp avseende slutförandetid. Vidare indikerade känseltestet, som genomfördes under experimentet att Xylocain 5% inte hade önskad effekt hos samtliga deltagare. Studiens slutsats är att nedsatt känsel och mimik i pannmuskulaturen inte har någon direkt påverkan på den socialkognitiva förmågan testat med MRMET
Bracing the winds of change : Exploring strategies in a net-zero phase out : An analysis of Nordic Oil and Gas Majors
No full textThis study explores the how sustainability reporting communicates strategies adopted by Nordic Oil and Gas Majors (OGM) in transitioning towards net-zero emissions, with a focus on Equinor, Neste Oyj, and Ørsted over the period 2008–2024. Using a qualitative comparative content analysis of sustainability reports, the research examines how these companies communicate their approaches to decarbonisation through greenhouse gas (GHG) reporting, carbon management accounting (CMA), the guiding Global Reporting Initiative (GRI) standards, and sustainability visioning. Based on the frameworks of strategies in response climate change (Bui & De Villiers, 2017) and sustainability visioning (Madsen & Ulhøi, 2021), the analysis identifies distinctive strategies taken during these OGM transition to net-zero. The transitions explored during this study ranged from Ørsted’s full transition to renewable energy, Neste’s innovation in biofuels, to Equinor’s continued reliance on fossil fuels alongside gradual diversification. Findings highlight that there are four distinct drawbacks leading to the communication of insufficient data found among sustainability reports. Firstly, there is a lack of reporting either in sustainability visioning or Carbon Management Accounting responses to climate change due to the evolving nature sustainability reporting standardisation. Secondly there can be insufficient data reported as an aversion technique by the Oil & Gas Major as they do not wish to address climate change and their role in contributing to this. Thirdly there can be insufficient organisational insights regarding transitions as the energy producer is not engaging or envisioning strategies towards a complete phase out of black energy but is expanding their product mix. The last drawback can be identified as there is lack of data collection and reporting from the businesses themselves. Other key findings include, that the expansion of product portfolio could be seen as first step towards the transition goals set by the Nordic energy producers explored within the study. As reporting becames more standardised sustainability visioning tokes precedence and, in most cases, reframes strategic vision. Reporting quality has also increased over time while net-zero has became a goal among the energy producers either eminently or futuristically
Digitalisering inom redovisningsbranschen : En kvalitativ studie om hur digitaliseringen påverkar redovisningskonsulters yrkesroll och redovisningsarbetet.
No full textDigitalization has in recent years had a substantial impact on the accounting industry and has transformed accounting consultants´work tasks, working methods and professional roles. Despite previous research on digitization in accounting, there is still a need to understand how these changes are manifested in everyday accounting practices. The purpose of this study is to provide an in-depth understanding of how the development of digitalization accepts accounting consultants' professional roles and daily accounting work in practice within small and medium-sized accounting firms. The study was conducted using a qualitative research method and is based on semistructured interviews with then practicing accounting consultants. The empirical material was analyzed by using thematic analysis and abductive approach. The results show that digitization has led to reduced manual handling and more automated way of working, while the content of work tasks has shifted towards increased analysis and advisory. Furthermore, the findings indicate increased demand for technical understanding and continuous competence development in order to adapt to the ongoing digital development. Digitaliseringen har under de senaste åren haft en omfattande påverkan på redovisningsbranschen och förändrat redovisningskonsulters arbetsuppgifter, arbetssätt och yrkesroll. Trots tidigare forskning kring digitalisering inom redovisning finns det fortfarande behov av att förstå hur dessa förändringar tar sig uttryck i det dagliga redovisningsarbetet. Syftet med studien är att skapa en fördjupad förståelse för hur digitaliseringens utveckling påverkar redovisningskonsulters yrkesroll och det dagliga redovisningsarbetet i praktiken inom små till medelstora redovisningsbyråer. Studien har genomförts med en kvalitativ forskningsmetod och bygger på semistrukturerade intervjuer med tio yrkesverksamma redovisningskonsulter. Det empiriska materialet har analyserats genom tematisk analys och inslag av en abduktiv ansats. Resultatet visar att digitaliseringen har lett till minskad manuell hantering och ett mer automatiserat arbetssätt, samtidigt som innehållet av arbetsuppgifterna har förskjutits mot mer analys och rådgivning. Vidare framkommer ökade krav på teknisk förståelse och kompetensutveckling för att kunna anpassa sig till den digitala utvecklingen.